Taxman 442 (SC); CIT vs. Caixa Economica De Goa 210 ITR 719 (Bom); K. Sudhakar S. Shanbhag v. ITO

144 Taxmann 1High Court#19143 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 154Section 36(1)(viii)Section 37(1)

Issues it is cited on

section 36(1)(viii)mistake apparent from recordmistake apparent on recordeligible businessfair market valuesection 36(1)section 37(1)double taxationsection 14asection 154scrutiny assessmentreassessment proceedings

Judgments citing Taxman 442 (SC); CIT vs. Caixa Economica De Goa 210 ITR 719 (Bom); K. Sudhakar S. Shanbhag v. ITO

Gruh Finance Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 1228/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2011-12

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ीमित अ"पूण" गु"ा, लेखा सद" के सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1228/Ahd/2019 1. 2011-12 Gruh Finance Ltd. Dy.CIT Gruh Netaji Marg Circle-2(1)(1) Nr.Mithakhali Six Ahmedabad Road Ahmedabad – 380 006 PAN: AAACG 7010 K (Assessee) (Revenue) 855/Ahd/2017 2. 2012-13 Assessee Revenue 1126/Ahd…

Gruh Finance Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 138/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2014-15

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ीमित अ"पूण" गु"ा, लेखा सद" के सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1228/Ahd/2019 1. 2011-12 Gruh Finance Ltd. Dy.CIT Gruh Netaji Marg Circle-2(1)(1) Nr.Mithakhali Six Ahmedabad Road Ahmedabad – 380 006 PAN: AAACG 7010 K (Assessee) (Revenue) 855/Ahd/2017 2. 2012-13 Assessee Revenue 1126/Ahd…

Gruh Finance Ltd., Ahmedabad vs. The Dy. CIT, Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 855/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ीमित अ"पूण" गु"ा, लेखा सद" के सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1228/Ahd/2019 1. 2011-12 Gruh Finance Ltd. Dy.CIT Gruh Netaji Marg Circle-2(1)(1) Nr.Mithakhali Six Ahmedabad Road Ahmedabad – 380 006 PAN: AAACG 7010 K (Assessee) (Revenue) 855/Ahd/2017 2. 2012-13 Assessee Revenue 1126/Ahd…

The ACIT, Circle-2(1)(1), Ahmedabad vs. Gruh Finance Ltd., Ahmedabad

Appeal is dismissed

ITA 1126/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2012-13

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Ms. Arti Shah, ARFor Respondent: (sl.nos.1&4) Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 147

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ीमित अ"पूण" गु"ा, लेखा सद" के सम&। ] ] Before Shri Sanjay Garg, Judicial Member And Smt. Annapurna Gupta, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1228/Ahd/2019 1. 2011-12 Gruh Finance Ltd. Dy.CIT Gruh Netaji Marg Circle-2(1)(1) Nr.Mithakhali Six Ahmedabad Road Ahmedabad – 380 006 PAN: AAACG 7010 K (Assessee) (Revenue) 855/Ahd/2017 2. 2012-13 Assessee Revenue 1126/Ahd…

Taxman 442 (SC); CIT vs. Caixa Economica De Goa 210 ITR 719 (Bom); K. Sudhakar S. Shanbhag v. ITO (144 Taxmann 1) — Cited in 4 Judgments | BharatTax